Joint Commissioner Of State Taxes And Excise (South Enforcement Zone) Parwanoo vs. State Bank Of INDIA 40 And Anr
Held
The Court held that an appeal under Section 112 of the CGST Act is available before the GST Appellate Tribunal against an order passed under Section 107 of the H.P. Goods and Services Tax Act, 2017. Since the GST Appellate Tribunal has now been established and is functional, the writ petition, which was entertained due to the non-availability of this alternative remedy, should be disposed of. The petitioner is granted liberty to avail the appropriate remedy by filing an appeal before the GST Appellate Tribunal within a reasonable time, specifically on or before 30.06.2026. The Court did not decide the merits of the case.
Facts
The Joint Commissioner of State Taxes & Excise, Himachal Pradesh, filed a writ petition before the High Court challenging an order dated 30.05.2024 passed by the Commissioner (Appeals), HP Goods and Services Tax. This appellate order was passed in an appeal preferred by the respondent against an earlier order dated 15.10.2022, issued by the Joint Commissioner of State Taxes & Excise (South Enforcement Zone), Parwanoo. The writ petition was entertained by the High Court because, at the time of its filing, the GST Appellate Tribunal was not functional. However, the GST Appellate Tribunal has since been established and is now functional.
Key Issues
1. Whether the High Court has jurisdiction to entertain a writ petition challenging an order passed under Section 107(1) of the H.P. Goods and Services Tax Act, 2017, when an alternative statutory remedy of appeal under Section 112 of the CGST Act is available before the GST Appellate Tribunal? The petitioner argued that the writ petition was maintainable as the statutory appellate tribunal was not functional at the time of filing. The respondents contended that the establishment and functioning of the GST Appellate Tribunal renders the writ petition infructuous and the petitioner should avail the statutory remedy.
Sections Cited
Section 107, Section 112
AI-generated summary — verify with the full judgment below
2026:HHC:19525 IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA CWP No. 15319 of 2025. Date of decision: 25.05.2026. _____________________________________________________________________________ Joint Commissioner of State Taxes & Excise ...Petitioner. Versus State Bank of India and another
…Respondents. ____________________________________________________________________________
Coram Hon’ble Mr. Justice Vivek Singh Thakur, Judge. Hon’ble Mr. Justice Ranjan Sharma, Judge.
Whether approved for reporting? 1 _____________________________________________________________________________ For the Petitioner. Mr. Anup Rattan, Advocate General with Mr. Raj Negi, Deputy Advocate General and Mr. Shalabh Thakur, Assistant Advocate General. For the Respondents: Mr. Vishal Mohan, Senior Advocate with Mr. Praveen Sharma, Advocate, for respondent No.
Mr. Vijay Kumar Arora, Senior Advocate (through video conferencing) with Ms. Godawari, Mr. Gaurav Kumar, Mr. Hitansh Raj and Ms. Avantika Bhandari, Advocates, for respondent No. 2. __________________________________________________________ Vivek Singh Thakur, Judge Present petition has been preferred by the petition
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Reproduced from the public record of the Himachal Pradesh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.